Podatkowa Księga Przychodów i Rozchodów jako źródło prognozowania i oceny kondycji finansowej mikroprzedsiębiorstwa
Tax book of receipts and expenditure as a basis for forecasting and evaluation of financial position in a microenterprise

Summary/Abstract: The article’s main objective is to present a model of forecasting and evaluation of financial condition in microenterprises running income and cost tax book (KPiR). The structure of bookkeeping systems used in Polish microenterprise sector is analyzed in the first part of the article. In the following part, the author discusses the informational capacity of the most popular bookkeeping form – income and cost tax book. Subsequently, the author focuses on simple and usable methods of forecasting the financial condition in a small company,. The procedures for evaluation past and future financial condition are described and verified in the lat part of the article.

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